70 S T A T. ]
PUBLIC LAW 881-AUG. 1, 1956
879
"(3) a cadet at the United States Military Academy, a midshipman at the United States Naval Academy, and a cadet at the United States Coast Guard Academy or United States Air Force Academy; "(4) a member of the Reserve Officers' Training Corps, the Naval Reserve Officers' Training Corps, or the Air Force Reserve Officers' Training Corps, when ordered to annual training duty for fourteen days or more, and while performing authorized travel to and from that duty; and "(5) any person while en route to or from, or at, a place for final acceptance or for entry upon active duty in the military or naval service— " (A) who has been provisionally accepted for such duty; or " (B) who, under the Universal Military Training and Service Act, has been selected for active military or naval fo^u^s c^^app. service; 451. and has been ordered or directed to proceed to such place. The term does not include a temporary member of the Coast Guard Reserve." (b) The first sentence of section 3122 of the Internal Revenue Code ^^ "^^ ^^^2. of 1954 is amended by inserting "including service, performed as a member of a uniformed service, to which the provisions of section 3121 (m)(1) are applicable," immediately after "in the employ of any instrumentality which is wholly owned by the United States,". (c) Section 3122 of the Internal Revenue Code of 1954 is further amended by inserting after the second sentence thereof the following new sentence: "Payments of the tax imposed under section 3111 with ^e use 3in. respect to service, performed by an individual as a member of a uniformed service, to which the provisions of section 3121(m)(1) are applicable, shall be made from appropriations available for the pay 01 members of such uniformed service." RECEIPTS rOR EMPLOYEES
SEC. 412. (a) Section 6051(a) of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new sentence: "In the case of compensation paid for service as a member of a uniformed service, the statement shall show, in lieu of the amount required to be shown by paragraph (5), the total amount of wages as defined in section 3121(a), computed in accordance with such section and section 3121(i)(2)." (b) Section 6051(b) of the Internal Revenue Code of 1954 is amended to read as follows: "(b)
SPECIAL RULE AS TO COMPENSATION OF MEMBERS or
oe'^icf^osV'
Ante. p. 878.
ARMED
FORCES.—In the case of compensation paid for service as a member of the Armed Forces, the statement required by subsection (a) shall be furnished if any tax was withheld during the calendar year under section 3402, or if any of the compensation paid during such year is includible in gross income under chapter 1, or if during the calendar year any amount was required to be withheld as tax under section 3101. In lieu of the amount required to be shown by paragraph (3) of subsection (a), such statement shall show as wages paid during the calendar year the amount of such compensation paid during the calendar year which is not excluded from gross income under chapter 1 (whether or not such compensation constituted wages as defined in section 3401(a)). "
26 USC 3402. 26 USC a 101.
26useietseq. 26 USC 340i.
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